Which of the following costs are referred to as conversion costs? a. 10. b. c. d. Direct labor cost and factory overhead cost Direct materials cost and direct labor cost Factory overhead cost Direct materials cost and factory overhead cost Which of the following is considered a part of factory overhead cost? a. b. c. d. 11. Sales commissions Depreciati on of factory buildings Depreciati on of office equipment Direct materials used 12. Which of the following manufacturing costs is an indirect cost of producing a product? Oil lubricants used for factory machinery b. a. Commissions for sales personnel Hourly wages of an assembly worker d. c. Memory chips for a microcomputer manufacturer 13. Prime costs are direct materials and factory overhead a. b. direct materials and direct labor direct labor and factory overhead c. d. period costs and factory overhead 14. Conversion costs are a. direct materials and direct labor b. direct materials and factory overhead factory overhead and direct labor c. d. direct materials and indirect labor 15. Which of the following is not a prime cost? a. Supervisor's wages b. Direct labor wages C. Machine operator wages d. Assembly line wages The following are all product costs except a. Direct materials b. Sales and administrative expenses c. Direct labor d. Factory overhead 16